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(C) stAtE, giving rEAsons, At whAt rAtE rEvolution ltD shoulD hAvE DEDuCtED tAx on thE pAymEnt mADE to thE ContrACtor on ACCount oF his supply oF ChEmiCAls (not BEing phArmACEutiCAls) For its lABorAtory. (2 mArks)

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